Services

Most Swiss SMEs are required to have a limited audit (Art. 727a CO). We audit your annual financial statements using inquiries, analytical procedures and appropriate detailed testing in accordance with the Swiss standard on limited audits (SER). You receive a clear report for the general meeting and – where useful – a short Management Letter.

• Audit planning with a fixed schedule
• Audit on site or digitally
• Audit report on time before the general meeting
• Fixed fee after a preliminary meeting

For companies that exceed the thresholds of Art. 727 CO, prepare consolidated financial statements or voluntarily wish to have a more in-depth audit. Includes an audit of the existence of the internal control system and a comprehensive report to the board of directors.

Many capital and structural measures require an audit confirmation from a licensed auditor or licensed audit expert. We prepare these reliably and at short notice:

• Formation and capital increase audits involving contributions in kind, set-off or special benefits (Art. 635a, 652f CO)
• Capital reduction (Art. 653m CO)
• Audit in the event of capital loss and over-indebtedness, interim financial statements (Art. 725 et seq. CO)
• Revaluation of real estate and participations (Art. 725c CO)
• Interim dividends (Art. 675a CO)
• Merger, demerger, conversion and transfer of assets (Mergers Act, MerA)
• Early distribution in liquidation (Art. 745 para. 3 CO)

When banks, investors or buyers require an independent assessment without a statutory audit being necessary: review of annual or interim financial statements as well as agreed-upon procedures on individual items (e.g. covenants, revenue confirmations).

As statutory auditor, we do not keep the accounts for our audit engagements and do not take on any decisions of the management. This keeps our audit opinion independent – in the interest of the company, its shareholders and its creditors.